A receipt voucher referred to in clause (d) of subsection (3) of section 31 shall contain the following particulars, namely,- (@) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) description of goods or services;
1 This proviso was inserted by Notification No. GST-1018/C.R.153/Taxation-1 (Notification No.74/2018-Fourteenth Amendment-2018) dated the 31st December2018, (w.e.f. 31st December 2018).
This proviso was inserted by Notification No. GST-1019/C.R.71/Taxation-1 (Notification No.31/2019-Fourtth Amendment-2019) dated the 28th June 2019.(w.e.f. 1% April 2020).
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(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
() whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent. ;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.